← Cyber Ledger
CYB-2457
Merchant A
OPEN
NET POSITION
−$70,000
PAID OUT
$90,000
RECOVERED
$20,000
PENDING
$70,000
$70,000 pending
| DATE | ENTRY | AMOUNT | BALANCE |
|---|---|---|---|
| 15 Jul 2026 | Paid to cyber team | −$90,000 | −$90,000 |
| 17 Jul 2026 | Recovery from merchant | +$20,000 | −$70,000 |
Rule: the outgoing payment reduces business profit on the day it is made. Recovery restores capital first — only recovery above the amount paid is booked as cyber profit.